Irc Sections

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Irc sections. Subtitle a income taxes sections 1 to 1564 subtitle b estate and gift taxes sections 2001 to 2801 subtitle c employment taxes sections 3101 to 3510 subtitle d miscellaneous excise taxes sections 4001 to 5000c. This is findlaw s hosted version of u s. Use this page to navigate to all sections within title 26.
As well as procedure and administration. Chapter 2 tax on self employment income 1401 1403 chapter 2a unearned income medicare contribution 1411 chapter 3 withholding of tax on nonresident aliens and foreign corporations 1441 1465 chapter 4 taxes to enforce reporting on certain foreign accounts 1471 1474. The internal revenue code formally the internal revenue code of 1986 is the domestic portion of federal statutory tax law in the united states published in various volumes of the united states statutes at large and separately as title 26 of the united states code.
Indian tribal governments treated as states for certain purposes. 1954 section 2 c of this title as amended by subsection b shall also apply to taxable years beginning after december 31 1969. Irc section 7873 pdf.
The amendments made by subsections a amending this section b amending section 2 of this title and d other than paragraphs 1 and 8 amending sections 5 511 632 641 1347 and 6015 of this title shall apply to taxable years beginning after december 31 1970 except that section 2 c of the internal revenue code of 1986 formerly i r c. Income derived by indians from exercise of fishing rights. Subtitle a income taxes 1 1564 subtitle b estate and gift taxes 2001 2801 subtitle c employment taxes 3101 3512 subtitle d miscellaneous excise taxes 4001 5000c.
Internal revenue code sections. It is organized topically into subtitles and sections covering income tax in the united states payroll taxes estate taxes gift taxes and excise taxes. Links to related code sections make it easy to navigate within the irc.
Indian general welfare benefits. Irc section 7871 pdf.